CBP Ruling H87561 — The tariff classification of a “Twist ‘N Learn Rattle” from China.

Tariff classification

Headings: 9503

Product description

The submitted sample, Item #03055, “Twist ‘N Learn Rattle”, is a plastic three part rattle toy designed for the amusement of children three to six months old that measures approximately 2-1/2” in height and 4-1/4” in diameter. Each part has two sides with an animal face on one side (duck, dog or cat) and the letter (A, B or C) on its opposite side. “A” is opposite the duck, “B” is opposite the dog, and “C” is opposite the cat. The child can twist and turn each part and hear a different noise for all three parts. The part with the letter “A” will have bells inside; the part with the letter “B” will have a ball bearing inside and a slow clicking noise; and the part with the letter “C” will have plastic balls inside and a fast clicking noise. The end of each part has a teething surface for the child to chew on. Your sample is being returned as requested.

CBP rationale

The applicable subheading for Item #03055, “Twist ‘N Learn Rattle”, will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other.

Full text

NY H87561 February 4, 2002 CLA-2-95:RR:NC:SP:225 H87561 CATEGORY: Classification TARIFF NO.: 9503.90.0080 Ms. Shirley Markey-Wohar Shelcore Toys 347 Elizabeth Avenue Somerset, N.J. 08873-1101 RE: The tariff classification of a “Twist ‘N Learn Rattle” from China. Dear Ms. Markey-Wohar: In your letter dated August 1, 2000, and received in this office January 23, 2002, you requested a tariff classification ruling. The submitted sample, Item #03055, “Twist ‘N Learn Rattle”, is a plastic three part rattle toy designed for the amusement of children three to six months old that measures approximately 2-1/2” in height and 4-1/4” in diameter. Each part has two sides with an animal face on one side (duck, dog or cat) and the letter (A, B or C) on its opposite side. “A” is opposite the duck, “B” is opposite the dog, and “C” is opposite the cat. The child can twist and turn each part and hear a different noise for all three parts. The part with the letter “A” will have bells inside; the part with the letter “B” will have a ball bearing inside and a slow clicking noise; and the part with the letter “C” will have plastic balls inside and a fast clicking noise. The end of each part has a teething surface for the child to chew on. Your sample is being returned as requested. The applicable subheading for Item #03055, “Twist ‘N Learn Rattle”, will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other. The rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alice Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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